Accounting for small and micro entities - FRS 102 and 105 Recorded

Summary

This online course focussing on the key accounting issues for companies applying FRS 102 Section 1A (small entities) and FRS 105 (micro entities)

Venue details:  
Online, Chartered Accountants House,
Start date & time:  
01 January 2018 00:00
End date & time:  
01 January 2020 00:00
Price: €90.00  (€90.00 Member price)
By registering for this course you have accepted the terms and conditions
Training ticket cost:  
3.00
CPD hours:  
3.00
Speaker details
No speakers have been associated with this event.

Description

Product type:  
CPD online course
Category:  
Financial reporting

Course objective

To equip accountants with knowledge of key issues they need to bear in mind in order to apply the FRS 102/FRS 105 requirements to the financial statements of small and micro entities.

Who should attend?

Preparers and users of financial statements of small and micro entities.

Learning Outcomes

On completion of the course, delegates should have a good overview of which companies FRS 102 (Section 1A) and FRS 105 apply to as well as key accounting issues that need to be considered in preparing financial statements for small and micro entities.

Key topics

  • Applicability of FRS 102 Section 1A (small entities) and FRS 105 (micro entities)
  • Key accounting considerations on application of FRS 102 (Section 1A) and FRS 105
  • Financial instruments accounting for small and micro entities
  • The limited disclosures required for small and micro entities

 

Facilitator Details/Bio

Ben Wheaton is a freelance IFRS trainer and university lecturer and has almost 20 years of experience in IFRS training for international clients. He qualified with KPMG, working with them in the UK and Switzerland on high profile engagements. He has also been an examiner for Chartered Accountants Ireland and ICAEW.

Ben has been working with Chartered Accountants Ireland since the inception of the Diploma in IFRSs in 2004.